The ROI is the Register of Intra-Community Operators, a census of the Spanish Treasury that allows them to have control of intra-community operators in Spain (self-employed or EU companies that perform services with customers from another member state). In all the countries of the European Union there is an equivalent.
This is in response to the European directives that aim to harmonize VAT treatment throughout the European area so that the free movement of people and goods becomes a reality.
When do I have the obligation to be registered in the ROI?
Whenever you want to offer your services to clients in other countries of the European Union and/or you receive services from other EU companies and you want to take advantage of the European rules to invoice with VAT exemption to those clients.
Being in the ROI you will be able to issue invoices to customers in the European Union according to the European VAT rules, that is, you will be able to invoice with VAT exemption (without VAT). In order to be able to invoice without charging VAT, you must ensure that:
You are registered with the ROI.
Your customer is registered in the VIES (which is the analogous to the ROI but in the EU). If either of you is not registered in the registry, you will not be able to invoice without VAT. Check if your client has a valid VAT number.
How can I register and what do I need?
At Xolo we do the boring work for you. If you are subscribed to the "International (70€)" plan, Xolo will take care of your registration with the ROI in order to obtain an intra-community VAT number by submitting an application to Hacienda.
It is possible that you receive a request requesting the detail of the operations that you foresee that you will develop with EU countries, in these cases we will manage with you the response to Hacienda. The term established for its resolution can be up to 3 months, but normally it is resolved before.
Once the process is ready you will get your ROI number, which will be your Spanish ID (DNI or NIE) + the letters of origin of the country that issued it, in our case "ES" for Spain. For example, a random ROI could be "ES5555555555J", while the DNI would only be 555555555555J.